https://www.taxtmi.com/caselaws?id=86087 Copper phthalocyanine in lump form, captively consumed in dye manufacture, was not shown to have attained marketability or a saleable condition, so it could not be treated as fully manufactured excisable goods merely because it matched the tariff description. The evidence did not show packing in containers or proof that the lump form was capable of sale and purchase in the market. The amended Rules 9 and 49 did not cure that defect, because the central question was whether the product had the character of goods at all. Its value therefore could not be included in aggregate clearances to deny the exemption under Notification No. 44/82. en-us Mon, 30 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 11:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86087 Copper phthalocyanine in lump form, captively consumed in dye manufacture, was not shown to have attained marketability or a saleable condition, so it could not be treated as fully manufactured excisable goods merely because it matched the tariff description. The evidence did not show packing in containers or proof that the lump form was capable of sale and purchase in the market. The amended Rules 9 and 49 did not cure that defect, because the central question was whether the product had the character of goods at all. Its value therefore could not be included in aggregate clearances to deny the exemption under Notification No. 44/82. Case-Laws Central Excise Mon, 30 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86087